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Pub. 542, Corporations 2005 Tax Year

Index

Symbols

8907, Credits

A

Accounting methods, Accounting Methods
Accrual method, Accrual method.
Mark-to-market accounting method, Mark-to-market accounting method.
Nonaccrual experience method, Nonaccrual experience method.
Percentage of completion method, Percentage of completion method.
Accounting periods, Accounting Periods
Accumulated earnings tax, Accumulated Earnings Tax
Alternative minimum tax (AMT), Alternative Minimum Tax (AMT)
Assistance (see Tax help)
At-risk limits, At-Risk Limits

B

Backup withholding, Backup withholding.
Below-market loans, Below-Market Loans

C

Capital contributions, Capital Contributions
Capital losses, Capital Losses
Charitable contributions, Charitable Contributions
Clean renewable bond credit, Credits
Closely held corporation:
At-risk limits, Closely held corporation.
Closely held corporations:, Closely held corporations.
Comments, Comments and suggestions.
Corporate preference items, Corporate Preference Items
Corporations, businesses taxed as, Businesses Taxed as Corporations
Credits:
Clean renewable bond, Credits
Federal tax on fuels, Credits
Foreign tax, Credits
Gulf bond, Credits
Nonconventional source fuel credit, Credits
Possessions corporation tax, Credits
Prior year minimum tax, Credits
Qualified electric vehicle, Credits
Qualified zone academy bond, Credits

D

Distributions:
Money or property., Money or Property Distributions
Other, Constructive Distributions
Reporting, Reporting Dividends and Other Distributions
Stock or stock rights, Distributions of Stock or Stock Rights
To shareholders, Distributions to Shareholders
Dividends-received deduction, Dividends-Received Deduction, Dividends-received deduction.

E

EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS).
Electronic filing, Electronic filing.
Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction
Estimated tax, Estimated Tax
Extraordinary dividends, Extraordinary Dividends

F

Federal tax on fuels, credit, Credits
Figuring:
NOL carryovers, Figuring the NOL Carryover
NOLs, Figuring the NOL
Tax, Figuring Tax
Foreign tax credit, Credits
Form
8109, Deposits with Form 8109.
Form:, Credits
1096, Form 1099-DIV.
1099-DIV, Form 1099-DIV.
1118, Credits
1120, Which form to file.
1120-A, Which form to file.
1120-W, How to figure each required installment.
1120X, Refunds., NOL carryback.
1138, Carryback expected.
1139, Refunds., NOL carryback.
2220, Form 2220.
4255, Recapture Taxes
4626, Form 4626.
5452, Form 5452.
5735, Credits
7004, Extension of time to file.
8611, Recapture Taxes
8827, Credits
8832, Business formed after 1996.
8834, Credits, Recapture Taxes
8845, Recapture Taxes
8860, Credits
8874, Recapture Taxes
8882, Recapture Taxes
8912, Credits
Forms:
8912, Credits
Free tax services, How To Get Tax Help

G

Going into business, Costs of Going Into Business
Gulf bond credit, Credits

H

Help (see Tax help)

I

Income tax returns, Income Tax Return

L

Loans, below-market, Below-Market Loans

M

Minimum tax credit, Credits
More information (see Tax help)

N

Net operating losses, Net Operating Losses
Nonconventional source fuel credit, Credits
Nontaxable exchange of property for stock, Property Exchanged for Stock

O

Other useful forms, How To Get Tax Help

P

Paid-in capital, Paid-in capital.
Passive activity limits, Passive Activity Limits
Paying estimated tax, How to pay estimated tax.
Penalties
Trust fund recovery, Trust fund recovery penalty.
Penalties:
Estimated tax, Underpayment penalty.
Late filing of return, Late filing of return.
Late payment of tax, Late payment of tax.
Personal service corporation:
Figuring tax, Qualified personal service corporation.
Personal service corporations:, Personal service corporations.
Possessions corporation tax credit, Credits
Preference items, Corporate Preference Items
Publications (see Tax help)

Q

Qualified electric vehicle credit, Credits
Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property
Qualified zone academy bond credit, Credits
Qualifying shipping activities, income from, Income From Qualifying Shipping Activities

R

Recapture taxes:
Employer-provided childcare facilities and services, Recapture Taxes
Indian employment credit, Recapture Taxes
Investment credit, Recapture Taxes
Low-income housing credit, Recapture Taxes
New markets credit, Recapture Taxes
Qualified electric vehicle credit, Recapture Taxes
Recordkeeping, Recordkeeping
Related persons, Related Persons
Retained earnings, Accumulated Earnings Tax

S

Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help
Tax rate schedule, Tax Rate Schedule
Tax, figuring, Figuring Tax
Taxpayer Advocate, Contacting your Taxpayer Advocate.
TTY/TDD information, How To Get Tax Help

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